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Date Cash Paid Interest Expense Discount Amortized Carrying Amount of Bonds
Date Cash Paid Interest Expense Discount Amortized Carrying Amount of Bonds
Date Cash Paid Interest Expense Discount Amortized Carrying Amount of Bonds
TBO = 10%
TBE = 12%
Periode 5 tahun
Tabel Amortisasi
Date Cash Paid Interest Discount Carrying Amount
Expense Amortized of Bonds
3-Apr-15 92,790,448
31-Dec-15 7,500,000 8,351,140 851,140 93,641,588
31-Dec-16 10,000,000 11,236,991 1,236,991 94,878,578
31-Dec-17 10,000,000 11,385,429 1,385,429 96,264,008
31-Dec-18 10,000,000 11,551,681 1,551,681 97,815,689
31-Dec-19 10,000,000 11,737,883 1,737,883 99,553,571
1-Apr-20 2,500,000 2,986,607 486,607 100,040,179
100,000,000
31-Dec-17
FV Komponen Liabilitas 97,964,310
BV Komponen Liabilitas - 96,264,008
Loss on repurchase 1,700,302
5. Jurnal saat Obligasi dilunasi tanpa ada konversi tanggal 31 Desember 2017
Utang Obligasi 96,264,008
Share Premium-Conversion Equity 1,905,940
Loss on Repurchase 1,700,302
Kas 99,870,250
EPS STRUKTUR MODAL SEDERHANA
a. Jumlah Rata-Rata Tertimbang
Event Date Outstanding Share Outstanding
Saham biasa awal 1 Jan - 1 Feb 950,000
Menerbitkan 230.000 saham 1 Feb - 1 Mar 1,180,000
Menerbitkan dividen saham 10% 1 Mar - 1 Mei 1,410,000
Mengakuisisi 190.000 saham treasuri 1 Mei - 1 Juni 1,220,000
Menerbitkan share split 1 Juni - 1 Okt 3,660,000
Menerbitkan 110.000 lembar treasuri 1 Okt - 31 Des 3,770,000
TOTAL
b. EPS
Laba Bersih = $ 6.902.000
Dividen saham preferen = 100.000 x $100 x 9%
= $ 900.000
c. EPS
Income from continuing operations $ 20.000.000
Dikurangi dividen saham preferen ($ 400.000)
Ordinary share income from discontinued
operations $ 19.600.000
2018
Pendapatan $675,000
Biaya sampai dengan tahun ini $450,000
Laba Kotor 2018 $225,000
2019
Pendapatan $810,000
Biaya sampai dengan tahun ini $540,000
Laba Kotor 2019 $270,000
800.000.000-
800.000.000 x 35% (800.000.000 x 80%) 360.000.000-
Pendapatan yang diakui
- 360.000.000 280.000.000
360,000,000 200,000,000 240,000,000 800,000,000
Biaya yang terjadi per tahun 315,000,000 252,000,000 143,000,000 710,000,000
Profit (Loss) yang diakui 45,000,000 - 52,000,000 97,000,000
Jurnal No. 2
2013 2014
1. Jurnal saat mengakui beban
Konstruksi dalam Proses 315,000,000 252,000,000
Kas/Utang 315,000,000 252,000,000
143,000,000
143,000,000
150,000,000
150,000,000
300,000,000
300,000,000